Campbell supervisors direct advertisement of FY‑26 budget after agreeing to assessment‑ratio and tax adjustments, add funds for parks

The Campbell County Board of Supervisors directed staff to advertise the recommended fiscal 2026 budget for public hearing after a work session in which county staff reviewed revenue assumptions and proposed spending priorities.

County staff presented a balanced FY‑26 proposal that relies on revised personal‑property assumptions, a 3% across‑the‑board compensation increase for county employees and a set of one‑time adjustments to the capital improvement program (CIP). After discussion among supervisors, the board gave direction to advertise the budget for public hearing with three main modifications: restore the personal‑property assessment ratio to 100% (from 80%), reduce the personal‑property tax rate by a set amount, and allocate a portion of one‑time funds into parks and the CIP.

The presentation, delivered by a county staff member responsible for the budget, summarized revenues and major cost drivers for FY‑26. Staff said the recommended total budget is about $100.1 million for FY‑26 and that the proposed plan shows an increase of $3,896,394 over the adopted FY‑25 budget. Staff emphasized the sensitivity of the plan to the personal‑property assessment ratio and warned that reversing the 80% assessment practice would reduce a revenue shortfall estimated earlier in the process but also change individual taxpayers’ bills.

Why it matters: the assessment ratio and tax‑rate combination determines how much individuals pay on vehicle and similar personal property. Staff said the FY‑26 numbers include an assumption that the assessment ratio will return to 100%; if the board did not take that step, staff said the budgeted revenues would need to…